Return not necessary - income tax
If your clients don't have to lodge an income tax return, it's important to advise us before the lodgment due date. This will keep your client list up to date and improve your lodgment performance.
You can advise us that a return is not necessary (RNN) for a particular year, or that further returns are not necessary (FRNN) for clients who don't need to lodge income tax returns in future.
If your clients do not need to lodge any further returns, lodging a further return not necessary (FRNN) advice will not remove the client from your client list.
If you need to delete a client from your client list, see Remove a client.
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When an RNN is not required
If any of the following circumstances apply to your client, you do not need to advise us that a return is not necessary:
- they are a newly registered client and have no need for an RNN for years before their registration
- we have already entered an RNN during the selected year because they are
- Centrelink recipients
- subsidiary members of a consolidated group and have no requirement to lodge
- a minor beneficiary.
If you try to advise us that returns are not necessary when this is not required, you will receive a "Contact the ATO error message". You may also experience a Contact the ATO error message because:
Log in to the Tax Agent PortalUse the portal to tell us that your clients don't need to lodge an income tax return.
- a return may be required as there are income tax or pay as you go (PAYG) postings during the selected year
- your client is a super fund.